Adoption of International Financial Reporting Standards in Nigeria: A Conceptual Appraisal (Published)
A recent reality of globalization is the harmonization of accounting standards. Accounting is said to be the language of business; if this assertion holds true, then the move by the International Accounting Standards Board (IASB) to harmonise accounting standards used in the preparation of financial statements across the world is a move in the right direction. This study examined the adoption of International Financial Reporting Standards (IFRS) in Nigeria with particular emphasis on the prospects and challenges of IFRS adoption in Nigeria. The major objective of the study was to identify the benefits and challenges of adopting International Financial Reporting Standards (IFRS) in Nigeria. The descriptive research design was used in the investigation that led to the production of this paper. Data were initially collected through review of existing literature and thereafter through questionnaire administration and personal interviews. Tables and percentages were used in summarizing data obtained. Based on the results of the study, it was found that adoption of International Financial Reporting Standards (IFRS) in Nigeria will help Nigeria and Nigerian corporations, among other benefits, secure access to global capital markets. Thus, the study concluded that Nigeria will benefit to a significant extent from the adoption of IFRS. One of the recommendations made was that Government at all levels, financial regulatory agencies, professional accountancy bodies, private and public companies and institutions, and accountancy firms should fast-track IFRS education in order to boost the acquisition of IFRS knowledge and competences.
The great poets of Arabic vis-a vis their poetic works are usually grouped into two categories. The first group are poly-theme poets while mono-theme poets form the second group. The typical example of the first group is the poet under study (Ar-Rusafi). He was a specialized poet who composed extensively on socio-political and educational poems. As a lover of education, having failed in the final examination, he inquisitively and privately studied till success came on his way. He was the first poet to fully represent the Iraqi’s national feeling and political aspiration. This paper aims at presenting some poetical instances of ar-Rusafi. It begins with biographical accounts which comprises of his early life, education and his career. Effort is made to examine his literary activities which were rendered in poetic form. The poetic lines of this poet are critically examined vis a-vis the content in this paper. This is followed by having a look at the appraisal of his works. Afterwards, the paper ends with a conclusion and some recommendations are made. It is true that the west recognized Shawqi long before it did Rusafi, but the reason for this is that European orientalists came in contact with Egypt long before they did with the rest of the Arabic-speaking world.
An Appraisal of the Development of Special Education and the Achievement of Millennium Development Goals (MDG) In Rivers State (Published)
This study was carried out to examine the development of special education provision visa-vis the achievement of Millennium Development Goals (MDG) in Rivers State. The desire of every parent in particular and the society as a whole is to have normal and healthy children. The abnormalities that inevitably occur either by human errors or by natural imposition cannot stop the education of these ones. These abnormalities create sufficient disparities in the cognitive, psychomotor and affective development of children especially when they start schooling at various levels. It is on this premise, that this study is contemplated to assess the development of special education with the view of evaluating its parity in the realization of the Millennium Development Goals. It adopted historical survey method to assess quality education for these categories of learners. Policy provisions as well as an overview of the development of special education in Nigeria. Development of special education and the achievement of MDG in Rivers State way forward, that Government should ascertain the statistics of these persons, fund the education of these persons, enact requisite laws and there should be attitudinal change towards these people both from government and members of the public concerning persons with special needs amongst others.
COMMUNICATION APPRAISAL OF CORPORATE ASSISTANCE CONSEQUENCE: A STUDY OF ADDAX PETROLEUM IN UGBELLE COMMUNITY, NIGERIA. (Published)
Corporate assistance is expected to generate social harmony within communities. It becomes worrisome where discord is created in community relations, arising from an appraisal of such gestures. The Addax Petroleum experience in Ugbelle community in Imo State, Nigeria, provided a field-study experience on the communication appraisal of corporate assistance consequence in community relations. The interview method was used to obtain data from 12 interviewees, selected purposively from the parties involved in the communal crisis. Obtained data from the used opinionnaire were analysed, with the Likert scale to ascertain perceptions about corporate assistance. It was found that corporate assistance which fails to satisfy felt-need results in crisis in community relations. The system model technique in communication appraisal was also used in discussing the findings. The study recommends that frequent and regular community scanning is required to make corporate assistance match felt-need expectations, for social harmony to thrive in communities, globally.
Lecturers’ Performance Appraisal and Total Quality Management of Public Universities in South-Western Nigeria (Published)
This paper examined the influence of lecturers’ performance appraisal on total quality management of public universities in South-Western Nigeria. The study cuts across all public universities in South-west Nigeria. It adopted a descriptive research design. Three hypotheses were formulated and tested at 0.05 alpha level. Random sampling technique was used to select 500 lecturers from the ranks osenior lecturers to professors in all the universities. Pearson Product Moment Correlation was used to analyze the data collected. At the end of the study, it was revealed that there are significant relationship among establishing performance standard, communicating performance standard to the lecturers, assessing lecturers by annual performance appraisal and total quality management in public universities. It was recommended amongst other things that management must ensure the assessment of lecturers’ performance thoroughly and continually in order to improve quality in the lecturers and bring about overall total quality management in public and private universities.